What defines an “Oregon Resident?”
The actual definition of an Oregon resident can be found via the “Oregon Laws” website, specifically ORS 316.027
More generally “resident” or “resident of this state” means:
- (A) An individual who is domiciled in this state unless the individual:
- (i) Maintains no permanent place of abode in this state;
- (ii) Does maintain a permanent place of abode elsewhere; and
- (iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or
- (B) An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose.